Column 2 Subtraction

Problem:

 501
-305
-----
196

Solution:

To solve this subtraction problem, we subtract the numbers column by column, starting from the rightmost column (the ones place).

1. Ones place: 1 - 5. We need to borrow from the tens place. The tens place is 0, so we need to borrow from the hundreds place. The hundreds place becomes 4, the tens place becomes 10, then we borrow 1 from the tens place for the ones place, so the tens place becomes 9 and the ones place becomes 11. 11 - 5 = 6. Write down 6.
2. Tens place: 9 - 0 = 9. Write down 9.
3. Hundreds place: 4 - 3 = 1. Write down 1.

Result: 196